Since FY 2003-04, all corporate deductors should file Income tax returns for deduction of tax at source (TDS) only in electronic form. Further, from FY 2004-05, in addition to corporate deductors, filing of TDS returns in electronic form is mandatory for government deductors also.

Extending the scheme of filing of returns in electronic form to tax collected at source (TCS), the ITD mandated that with effect from FY 2004-05, all TCS returns filed by corporate and government collectors should be only in electronic form.

ITD has notified revised file formats for preparation of TDS and TCS returns in electronic form. Deductors/collectors can prepare the e-TDS/TCS returns as per these file formats using in-house software or any other third party software and submit the same to any of the TIN-FCs established by NSDL. Deductors/collectors can also directly upload the e-TDS/TCS returns through NSDL-TIN website.

NSDL has developed software called e-TDS/TCS Return Preparation Utility (RPU) to facilitate preparation of e-TDS/ TCS returns. This is a freely downloadable MS excel based utility. Separate utilities are available for preparation of each type of return.

RPU for Annual Returns: These utilities can be used to prepare e-TDS/TCS returns upto FY 2004-05. These utilities can be used for preparation of original or revised annual returns.

• e-TDS RPU (ver 4.80) for Form 24
• e-TDS RPU (ver 4.80) for Form 26
• e-TDS RPU (ver 4.80) for Form 27
• e-TCS RPU (ver 4.90) for Form 27E

RPU for Quarterly Returns: From FY 2005-06 onwards, TDS/TCS returns have to be filed every quarter (i.e. quarterly statements). The following utilities can be used to prepare regular quarterly statements:

• NSDL RPU version 2.3. for quarterly e-TDS/TCS statements up to FY 2009-10.“Download RPU version 2.3”
• NSDL RPU version 2.2 for quarterly e-TDS/TCS statements pertaining to FY 2010-11 and onwards.“Download RPU version 2.2”

Correction statements: Corrections required in the regular quarterly statements can be furnished by submitting a correction statement in the prescribed format. The following utilities can be used to prepare correction quarterly statements:

• NSDL RPU version 2.3. for quarterly e-TDS/TCS statements up to FY 2009-10.“Download RPU version 2.3”
• NSDL RPU version 2.2 for quarterly e-TDS/TCS statements pertaining to FY 2010-11 and onwards.“Download RPU version 2.2”